Some incentives to use the facilities of the note of Article 100 It is announced as follows:
There is no obligation to submit tax returns and complete income and expense tables.
There is no duty to provide documents, documents and books as the case may be.
Increasing the time period for tax payment compared to previous periods and increasing the ceiling of forgiveness of tax crimes compared to the submission of declarations.
The impossibility of entering the case by the departments and handling by the tax officers.
Calculation of withholding tax with maximum legal assistance, including adjustment in activity profit coefficients.
No need to go to tax offices and shorten tax processes in order to honor taxpayers.
Consideration of rent costs in determining the tax of leased business units.
Up to the amount of 15% in excess of the income declared in the note form of Article 100 is not subject to taxes and crimes (Article 192).
The ceiling for forgiveness of crimes for taxpayers subject to the note of Article 100 in the case of approval of the note form was set at 100% and for submitting the declaration at 50%.
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